So the company auctioned off the air hockey table and cut off the free soda in the name of nonessentials? Well, a study conducted by Menlo Park, Calif.-based staffing service firm Robert Half International suggests the company draw the line at its continuing education program. According to the survey of 1,400 chief financial officers of companies with more than 20 employees, 94 percent of CFOs believe it is important for businesses to invest in ongoing professional development for their employees. When asked to name the most effective forms of continuing education, seminars received the most votes, with 34 percent of CFOs saying they are effective. (Respondents were allowed more than one answer.) Also on the list of effective programs were computer-based training (30 percent), in-house classroom-style learning (26 percent), tuition reimbursement (25 percent) and mentoring programs (19 percent). With all that learning, who has time to work?